Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 02933861 Mr James Pope Mr Peter O'Kane Mr Mingzhao Zhang Mr Peter O'Kane iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02933861 2024-03-31 02933861 2025-03-31 02933861 2024-04-01 2025-03-31 02933861 frs-core:Non-currentFinancialInstruments 2025-03-31 02933861 frs-core:ComputerEquipment 2024-04-01 2025-03-31 02933861 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 02933861 frs-core:FurnitureFittings 2025-03-31 02933861 frs-core:FurnitureFittings 2024-04-01 2025-03-31 02933861 frs-core:FurnitureFittings 2024-03-31 02933861 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 02933861 frs-core:MotorVehicles 2024-04-01 2025-03-31 02933861 frs-core:OtherResidualIntangibleAssets 2025-03-31 02933861 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 02933861 frs-core:OtherResidualIntangibleAssets 2024-03-31 02933861 frs-core:PlantMachinery 2024-04-01 2025-03-31 02933861 frs-core:OtherReservesSubtotal 2025-03-31 02933861 frs-core:SharePremium 2025-03-31 02933861 frs-core:ShareCapital 2025-03-31 02933861 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 02933861 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02933861 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 02933861 frs-bus:SmallEntities 2024-04-01 2025-03-31 02933861 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 02933861 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 02933861 frs-core:ListedExchangeTraded 2025-03-31 02933861 frs-core:ListedExchangeTraded 2024-03-31 02933861 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 02933861 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 02933861 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 02933861 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 02933861 frs-bus:Director1 2024-04-01 2025-03-31 02933861 frs-bus:Director2 2024-04-01 2025-03-31 02933861 frs-bus:Director3 2024-04-01 2025-03-31 02933861 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 02933861 frs-countries:EnglandWales 2024-04-01 2025-03-31 02933861 2023-03-31 02933861 2024-03-31 02933861 2023-04-01 2024-03-31 02933861 frs-core:Non-currentFinancialInstruments 2024-03-31 02933861 frs-core:OtherReservesSubtotal 2024-03-31 02933861 frs-core:SharePremium 2024-03-31 02933861 frs-core:ShareCapital 2024-03-31 02933861 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 02933861
Partner Capital Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02933861
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 69,961 81,841
Tangible Assets 5 1,075 1,154
Investments 6 20,000 20,000
91,036 102,995
CURRENT ASSETS
Debtors 7 237,973 237,973
Cash at bank and in hand 5,440 4,860
243,413 242,833
NET CURRENT ASSETS (LIABILITIES) 243,413 242,833
TOTAL ASSETS LESS CURRENT LIABILITIES 334,449 345,828
Creditors: Amounts Falling Due After More Than One Year 8 (217,400 ) (193,962 )
NET ASSETS 117,049 151,866
CAPITAL AND RESERVES
Called up share capital 9 3,144,744 3,144,744
Share premium account 370,813 370,813
Other reserves (3,217,413 ) (3,217,413 )
Profit and Loss Account (181,095 ) (146,278 )
SHAREHOLDERS' FUNDS 117,049 151,866
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Mingzhao Zhang
Director
31/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Partner Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02933861 . The registered office is 23 Grafton Street, London, W1S 4EY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Over the lease term
Plant & Machinery Over 5 years
Motor Vehicles Over 5 years
Fixtures & Fittings Over 5 years
Computer Equipment Over 5 years
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 4)
3 4
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 105,601
As at 31 March 2025 105,601
Amortisation
As at 1 April 2024 23,760
Provided during the period 11,880
As at 31 March 2025 35,640
Net Book Value
As at 31 March 2025 69,961
As at 1 April 2024 81,841
Page 3
Page 4
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2024 1,648
As at 31 March 2025 1,648
Depreciation
As at 1 April 2024 494
Provided during the period 79
As at 31 March 2025 573
Net Book Value
As at 31 March 2025 1,075
As at 1 April 2024 1,154
6. Investments
Listed
£
Cost
As at 1 April 2024 20,000
As at 31 March 2025 20,000
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 20,000
As at 1 April 2024 20,000
7. Debtors
2025 2024
£ £
Due after more than one year
Trade debtors 39,685 39,685
Amounts owed by group undertakings 198,288 198,288
237,973 237,973
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other taxes and social security 37,109 28,321
Other creditors 66,078 66,078
Directors loan account 93,353 78,703
Amounts owed to group undertakings 20,860 20,860
217,400 193,962
Page 4
Page 5
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3,144,744 3,144,744
Page 5